DEVELOPMENT OF PROCESS OF THE ORGANIZATION OF THE STANDARD AND ANALYTICAL METHOD OF THE ACCOUNTING OF EXPENSES AT MACHINE-BUILDING ENTERPRISE

Further increase of production efficiency of machine-building branch in modern conditions of economy is impossible without continuous search and mobilization of reserves of decrease in prime cost of the made production. With emergence of new needs for management of the enterprise the traditional system of the accounting of expenses doesn't promote receiving timely and operational information about the size of expenses, their structure and places of emergence for control of a production activity and adoption of optimum administrative decisions. In article it is offered system of off-balance accounts and interrelations between them for management accounting when using a standard and analytical method of the accounting of expenses and calculations of product cost are created.